- 10 -
penalty under section 6662(a). On that record, we sustain re-
spondent’s determinations under that section.
We have considered all of the parties’ contentions and
arguments that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.
To reflect the foregoing and the concessions of petitioners,
Decision will be entered for
respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: November 10, 2007